Article 26. DIPLOMATIC AGENTS AND CONSULAR OFFICERS
U.S. Income Tax Treaty — Technical Explanation - 1996 · 2026-10-03 edition · updated 2026-10-04 · United States
This Article confirms that any fiscal privileges to which
diplomatic or consular officials are entitled under general
provisions of international law or under special agreements will
apply, notwithstanding any provisions to the contrary in the
Convention. The agreements referred to include any bilateral
agreements, such as consular conventions, that affect the taxa
tion of diplomats and consular officials and any multilateral
agreements, to which both Contracting States are parties, dealing
with these issues, such as the Vienna Convention on Diplomatic
Relations and the Vienna Convention on Consular Relations.
The saving clause of paragraph 4 of Article 1 (Personal
Scope) does not apply, by virtue of the exceptions in subpara
graph 5(b) of that Article, to override any benefits of this
Article available to an individual who is neither a citizen of
the United States nor has immigrant status there.
Get a plain-English answer with a citation back to this text.
Ask AI about this code